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SYLLABUS FOR COMMUNITY COLLEGE (BFSI Programme in Accounting& Financial Services) For Community College Abhayapuri College Abhayapuri Dist: Bongaigaon Pin: 783384

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Page 1: Abhayapuri College | Home · Web viewSkill Paper- S3.4 ; Credit: 4 On job Training/ Internship Here the students will undergo Forty Days Internship training in a Recognised Chartered

SYLLABUS FOR COMMUNITY COLLEGE(BFSI Programme in Accounting& Financial Services)

For

Community College

Abhayapuri CollegeAbhayapuri

Dist: BongaigaonPin: 783384

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Semester Code No Subject GC/SC Credit Total

Hours

1. Accounts Executives

G1.1 Communicative English 1 GC 6G1.2 Fundamentals of Computer GC 6

S1.1Skill Paper 1.1 SC 6 TH-60and

PR- 180Financial Accounting

S1.2Skill Paper 1. 2 SC 6 TH-30Cost & Management Accounting

S1.3Skill Paper 1.3 SC

2 TH-30Computerized Accounting & Documentation

S1.4 On Job Practical Training and Report SC 4 120SYLLABUS FOR BFSI (ACCOUNT ING AND FINANC IAL SERVICES ):

Levels Semester Ending Exit Qualification QP

4 1 CertificateAccounts Executive

(Recording & Reporting)

5 2 Diploma Accounts Executive

6 3&4 Advance Diploma Financial Inclusion Officer

BFSI (Accounts & Finance) 1 st semester (LEVEL-4)

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PAPER G1.1:Communicative English I (General Component)

Unit1: Meaning and nature of communication, essentials of effective communication, four basic skills of Communication i.e., listening, speaking, reading and writing, Verbal and non verbal communication gestures and body language, formal and informal communication, one way versus two way communication, group communication; levels of communication- upward/ downward/ horizontal communication, barriers to communication.

Unit2: Oral communication, Mechanism of effective oral communication- how to speak a language clearly, fluently and naturally. Pronunciation, stress and intonation, everyday conversation and chat, group discussion and interviews, public speaking, presentation of language and situational context, practice in language skills in various real life situations.

Unit3: Written communication: Mechanism of effective written communication, punctuation; Report writing, writing letters for different occasions, personal letters, official letters, job application etc.

Unit4:Business communication: Different types of business letters and their function; Various parts of a business letter, Intra organizational correspondence; memo writing, notice and agenda, press release, Tele- conference, emails, and any other external communication.

Unit 5: Home assignment&Personal Interview: The interview board will consist of an external expert appointed by the university, the head of the concerned departments and the course coordinator of the institution will constitute an expert panel. Students will have to appear before the panel for viva- voce.

PAPER G1.2:FUNDAMENTALS OF COMPUTER (General Component)

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UNIT 1: Computer Architecture and Peripherals History and Generations of Computer, Classification and Components of Computer & its Interconnections, Computer Memory (Primary and Secondary Memory), Different storage Units of Computer System. Computer Hardware & Software and its types.

UNIT 2:Operating System Definition, Different types of Operating System, Different Parts and Processes of Operating System, System Tools.

UNIT 3:Network Fundamentals ,Computer Network Definition, Architecture and Requirement of Network, Types & Functions of Network and its Applications, Network Devices, Network Media and Internet Basics.

UNIT 4:Computer Security Computer Security Definition, Types of Security Threats, Different Threats PreventionTechniques. Computer Firewall, System Backup and Restore.

UNIT 5:Practicum

a. Introduction to MS-WORD Feature, File creation, Storing, Modification, Formation, Creation of Table, Splitting and Merging cells, Mail Merge etc. b. Introduction to MS-EXCEL Feature, File creation, Storing, Modification, Use of Formulas and Functions etc.

c. Introduction to MS-PowerPoint Feature, File creation, Storing, Modification, Insertion of new Slides, Pictures, Tables etc.

d. Application Software Installation

I. Installing Standard Software

II. Creating and Configuring Email Account

III. Configuring Web Browser

e. Windows BOOT Process.

PAPER -S1.1:Financial Accounting (SKILL) (Total Credit: 6, No. of total theory Classes: 60, No. of practical Classes: 180)

UNIT 1: Accounting Concepts :

Accounting: objectives, advantages and limitations, types of accounting information; users of accounting information and their needs.

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Basic accounting terms,

GAPP, Application of GAAP; Accounting Standards

UNIT 2: Double Entry System of Accounting

Accounting equation: analysis of transactions using accounting equation. Rules of debit and credit: for assets, liabilities, capital, revenue and expenses

Origin of transactions- source documents (invoice, cash memo, pay in slip, cheque), preparation of vouchers - cash (debit and credit) and non-cash (transfer).

Books of original entry: format and recording - Journal.

Cash Book: Simple Cash Book, Cash Book with Discount Column and Cash Book with Bank and Discount Columns, Petty Cash Book.

Other books: purchases book, sales book, purchases returns book, sales returns book and journal proper.

UNIT 3:Preparation of Bank Reconciliation Statement, Ledger and Trial Balance.

Bank reconciliation statement- calculating bank balance at accounting date: need and preparation. Corrected cash book balance.

Ledger - format, posting from journal, cash book and other special purpose books, balancing of accounts.

Trial balance: objectives and preparation

UNIT 4: Depreciation, Provisions and Rectification of Errors

Depreciation, Provisions and Reserves

Depreciation: concept need and factors affecting depreciation; methods of computation of depreciation: straight line method, written down value method (excluding change in method)

Accounting treatment of depreciation: by charging to asset account, by creating provision for depreciation/ accumulated depreciation account, treatment of disposal of asset.

Provisions and reserves: concept, objectives and difference between provisions and reserves; types of reserves- revenue reserve, capital reserve, general reserve and specific reserves.

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Rectification of Errors

Errors: types-errors of omission, commission, principles, and compensating; their effect on Trial Balance. Detection and rectification of errors; preparation of suspense account.

UNIT 5:Preparation of Financial Statements

Financial Statements: objective and functions Preparation of Trading Account, Profit &Loss Account and Balance Sheet N.B: The above work and the practical work will be done though MS-Office .

Reference:

1. Accountancy,Sharma Divya, VK Global Publication2. Theory and Practice of Accountacy , Dam B.B, Capital Publishing House

PAPER S1.2Cost and Management Accounting (SKILL)

(Total Credit: 6, No. of total theory Classes: 60, No. of practical Classes: 180)

Unit-I : Introduction Meaning of cost, costing and cost accounting; objectives and functions of cost accounting; costing as an aid to management; cost concepts and classification, Relationship between cost accounting and financial accounting; Cost accounting and Management Accounting; Methods and Techniques of costing; Concept of cost audit; Preparation of cost sheet.

Unit-II: Importance and classification of overhead; Factory administrative and selling overheads; allocation and apportionment of overhead; Absorption of overhead - under and over absorption. (Simple application)

Unit-III: Standard Costing: Meaning of Standard cost & Standard costing; Steps involved in standard costing, Advantages of standard costing; Variance analysis; Classification of variance (Simple application)

Unit-IV:Meaning and definition of Management Accounting; Nature, scope and objectives of management accounting; tools and techniques of Management accounting; Role in decision making; Relationship between management accounting and financial accounting.

Unit-V : Cost Volume Profit Analysis : Concept of C-V-P relationship, Break even analysis, Marginal costing as tools forpricing decisions and levels of activity planning, Meaning of Budget

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and Budgetary control; Types of Budgets - Fixed and Flexible, Master budget, Zero base budgeting, Performance budgeting, Standard costing Vs. Budgetary control. (Simple application)

PAPER S1.3: Computerized Accounting& Documentation 1 (SKILL)

Automation of Accounting Process Meaning, Stages in automation, Accounting process in a computerised environment (Comparison between manual accounting process and Computerised accounting process.), Sourcing of accounting Software (Kinds of software: readymade software; customised software and tailor-made software; Generic Considerations before sourcing accounting software),Creation of Account groups and hierarchy ,Generation of reports -Trial balance, Profit and Loss account and Balance Sheet.

Getting Fundamentals of Tally: Getting Functional with Tally, Creating / setting up of a company,Features, configurations, setting up account heads, Inventory in Tally: Stock groups, Stock Categories, Godowns and locations , units of measures, stock items, Vouchers Entry in Tally : Accounting Vouchers Extract of Trial Balance from Tally, Extract of Financial Statements

BFSI (Accounts & Finance) 1 st semester (LEVEL-4)

FIRST SEMESTERQUALIFICATION PACK: Accounts executives (Recording & Reporting)

Skill Paper- S1.4 ; Credit: 4

On job Training/ Internship

Here the students will undergo Forty Days Internship training in a Recognised Chartered Accountant Firm or Industry or companies to understand various job roles and work activities of an“Accounts executives (Recording & Reporting)”. During the Internship the students will be supervised by their faculty members. At the end of the Internship, students should prepare a comprehensive report which should be submitted to the Department of the Institution. The students will also have to produce their Internship certificate at the time of Report Submission and a photocopy of the Internship certificate must be attached with the report.

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SYLLABUS FOR BFSI (ACCOUNTS AND FINANCE):

Semester Code No Subject GC/SC Credit Total

Hours

3. Accounts Executives

G2.1 Communicative English II GC 6G2.2 OrganizationalBehaviour GC 6

S2.1Skill Paper 2.1 SC

6 TH-60and PR-60Payroll Accounting & Inventory

Management

S2.2Skill Paper 2. 2 SC

6 TH-30PR-60Account Payable & Receivable

Management

S2.3Skill Paper 2.3 SC 2 TH-10

PR-40Corporate Accounting I

S2.4 On Job Practical Training and Report SC 4 120

BFSI (Accounts & Finance) 2 nd semester (LEVEL-5)

PAPER G2.1:Communicative English II:

Unit1: Basic grammar skill: What is grammar? Parts of speech, phrases and clauses, sentence connectors, subordinating and coordinating conjunctions, questions, articles and prepositions, tenses, reported speech.

Unit2: Vocabulary and word study: Synonyms, words easily confused, everyday verbs, thematic vocabulary; people, the world, at home, school and workplace, leisure and social issues, forming adjectives.

Unit3:Written communication: Writing gist/ summary; writing curriculum vitae, job description, presentation of language in a variety of real life situations- at the hotel, at the post office, at the airport, etc., notice and advertisement.

Internal assessment: In this module, students will take part in simulated classroom activities such as role play, pair and group activities, etc. They will be engaged in communicative tasks that resemble real life activities in actual situations. Personal Interview: The interviewing body will consist of an external expert appointed by the university, the head of the concerned departments and the course coordinator. Students will have to appear before the panel for viva- voce.

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PAPER G2.2: Organisational Behaviour

Unit1: Nature of organizations, why organizations exist, organizational effectiveness, nature or organizational behaviour, (OB), foundations of OB, importance and shortcomings of OB, historical roots of OB, interdisciplinary focus, approaches to OB Module .

Unit2: Foundations of individual behavior, personal factor, environmental factor, organizational systems and resources, psychological factors. Personality - Structure, determinants, personality traits and OB. Perception - Perceptual process, attribution, errors in perception, managing perception. Learning - how learning occurs, principles of learning. Attitudes - formation, factor, changing attitudes, job satisfaction. Value - types. Motivation - challenges, importance, content theories and process theories. Applied motivation practices - rewards, job design, socio technical systems OB model, empowerment, goal setting. Work Stress - stress model, cause, consequences, coping strategies.

Unit3: Group and Interpersonal behavior - group dynamics - why groups form, types, group norms, cohensiveness, decision making / styles, strategies for improving decision making teams - special types of groups, types of teams, Power and political behaviour . Organisational policies, forces creating political behaviour, forces creating political behaviour, personality and political behaviour. Conflict - Sources and strategies to resolve conflict. Leadership - styles, contemporary developments. Interpersonal communication

Unit4 :Organizational process Organizational design - types and their behavioral implications. Organizational change - cause for change, why change resisted - managing change. Organization culture - how is culture created and sustained.

PAPER S-2.1:Payroll Accounting & Inventory Management (SKILL) (Total Credit: 6, No. of total theory Classes: 60, No. of practical Classes: 180)

Unit 1: Introduction of Payroll Accounting: Preparation of Payroll, payment of salaries, Taxation on Salaries and Passing Accounting Entries.

Unit 2: Salaries & Wages Overtime payments, TDS on Employee payments and Accounting Entries for Employee payments, preparation of Salary advice, salary journal

Unit 3: Introduction of Inventories: Classifications of Inventories,Importance and need for material control; Material purchase procedure; Stores functions: receiving, inspecting, storing, issue of materials; materials costing – pricing of receipts, pricing of issues

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Unit 4: Inventory Valuation Method: LIFO and FIFO methods Periodic Average, stores ledger, inventory control techniques – EOQ, levels of inventory, ABC analysis, Perpetual Inventory System. Valuation of closing inventories.

PAPER- S2.2Account Payable & Receivable Management(SKILL)

(Total Credit: 6, No. of total theory Classes: 60, No. of practical Classes: 180)

Unit1: Introduction to Accounts Payable: Meaning, Importance, Process of purchase, process of purchase documentation, understanding of purchase journal, supplier and payment details,

Unit2:Understanding customer purchase order Preparation of Payment Voucher, Preparation of Mode of Payment, Identifying & Understanding of transaction prompting document, Debit note & Credit notes, Reconciliation of Suppler Accounts

Unit 3:Introduction of Accounts Payable: Meaning and its importance, Process of Sales of Goods and services, cash sales and credit sales.

Unit 4 : Accounting entries for sale of goods and other accounts receivables, debit & credit notes- process of Accounting , Sales Journal, Sales Return Book.

Unit 5: Debit Notes & Credit Notes- Process and Accounting, Reconciliation of customer Accounts & Ageing Statement, Provision for Bad and Doubtful Debt.

PAPER S2.3Corporate Accounting I(SKILL)

(Total Credit: 2, No. of total theory Classes: 10, No. of practical Classes: 40)

Unit 1: Company: Meaning and Definitions, features and types, Financial Statement of a company: Meaning, Nature, Objectives, Types, Uses and Importance and Limitations.

Unit 2: Income Statement: Form and Contents, Balance Sheet: Form and Contents, Cash flow Statements (Direct & Indirect Method) as per Companies Act 2013.

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Unit 3: Brief description of Indian Accounting Standards (AS 1, AS 2, AS 3, AS 6, AS 9, AS10, AS 14, AS 21); Compliance requirement of accounting standards; Applicability of accounting standards and their enforcement. International Financial Reporting Interpretations Committee (IFRIC); Scope and process of issuing International Financial Reporting Standards (IFRS).

SECOND SEMESTERQUALIFICATION PACK:Accounts executives

Skill Paper- S2.4 ; Credit: 4

On job Training/ Internship

Here the students will undergo Forty Days Internship training in a Recognised Chartered Accountant Firm or Industry or companies to understand various job roles and work activities of a“Sr. Accounts executives”. During the Internship the students will be supervised by their faculty members. At the end of the Internship, students should prepare a comprehensive report which should be submitted to the Department of the Institution. The students will also have to produce their Internship certificate at the time of Report Submission and a photocopy of the Internship certificate must be attached with the report.

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SYLLABUS FOR BFSI 3rd Semester Level:6 (ACCOUNTS AND FINANCE):

Semester Code No Subject GC/SC Credit Total

Hours

4. Asst. Manager

G3.1 Environmental Studies GC 6G3.2 Society Culture Assam GC 6S.3.1

Skill Paper 3.1 SC 4 TH-60and PR-60Company Law 1

S3.2Skill Paper 3. 2

SC 4 TH-30PR-60Financial Statement Analysis& Direct

Tax

S3.3Skill Paper 3.3 SC 2 TH-10

PR-40Budgetary Control & Forecasting

S3.4Skill Paper 3.4

SC 6 180HROn Job Practical Training and Report

PAPER G 3.1: Environmental Studies (General)

Unit - I: Introduction :Definition, Different factors of Environment, Global Environment and its segments atmosphere, hydrosphere, lithosphere and biosphere, Scope and importance.

Unit-2: Natural Resources: Definition and types of Natural Resources, Renewable and non-renewable resources. Natural resources and associated problems.

(a) Forest Resources: Use and Over-exploitation, deforestation, Timber extraction, mining, and their effects on forests and tribal people.

(b) Water resources: Use and over-utilization of surface and ground water, floods, drought, dams-benefits and problems.

(c) Mineral resources: Use and exploitation, environmental effects of extracting

and using mineral resources.

(d) Food resources: World food problems, changes caused by agriculture and

overgrazing, effects of modern agriculture, fertilizer, pesticides problems, water logging.

(e) Energy resources: Growing energy needs, renewable and non-renewable energy

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sources, use of alternate energy sources.

(f) Land resources: Land as a resource, land degradation, man induced landslides, soil erosion and desertification, Role of an individual in conservation of natural resources.

Unit - 3: Ecosystems(2 Credits)

Concept of an ecosystem, Structure and function of an ecosystem- producers, consumers and decomposers, Energy flow in the ecosystem, Food chains, food webs and ecological pyramids, Introduction, types, characteristic features, structure and function of the following

Ecosystem-(a) Forest ecosystem, (b) Grass land ecosystem and (c) Aquatic ecosystems

(ponds, streams, lakes, rivers, and oceans).

Unit - 4: Bio-diversity and its Conservation

Introduction-Definition: Biogeographical classification of India, Biodiversity at global, national and local levels, India as a mega-diversity nation, Hot-spots of biodiversity, Threats of biodiversity: habitat loss, poaching of wildlife, man-wildlife conflicts, Conservation of biodiversity: In-situ and ex-situ conservation of biodiversity.

Unit - 5: Environmental Pollution

Definition, causes, effect and control measures of:

(a) Air pollution (b) Water pollution (c) Soil pollution, Solid waste management, Role of an individual in prevention of pollution.

Unit -6: Social Issues and the Environment

Sustainable development, water conservation, rain water harvesting, watershed management, urban problems related to energy, Resettlement and rehabilitation of people: its problems and concerns.

PAPER G 3.2 : Society and Culture of Assam

Unit - I : Definition of Society and Culture; Characteristics; Society, Culture and

Civilization; Language and Culture.

Unit - : Society of Assam: Society in Pre-Colonial, Colonial and Post Colonial-

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Class-Structure, Economy and Administration.

Unit - 3: Cultural and Ethnic Diversity: Languages, Caste and Community, Religious

Beliefs and Practices, Aspects of Social Customs of the Assamese society

Unit - 4: Social Change in Assam: Cultural-Religious Movement, Political Movement,

Ethnic Movement.

PAPER- S 3.1:Company Law 1 (SKILL)(Total Credit: 4, No. of total theory Classes: 40, No. of practical Classes: 120)

Unit1:Introduction to Companies Act 2013, - corporate personality, lifting of the corporateVeil, Basic documents-Memorandum & Articles of association, their alternation and limitationson power of alternation, distinction between Memorandum & Articles of association,Constructive notice of Memorandum & Articles, Types of Companies.Unit 2: Promoter: Definition, Incorporation of Companies, IPO and Prospectus, Prospectus- definition, statement-in-lieu- of prospectus, registration, misrepresentation and penalties there for, underwriting.

Unit-3:Financial structure:The concept of capital and financing of company - sources ofCapital; classes and types of shares, stocks & shares, share capital alternation, increase andreduction of share capital, Debt capital- debentures, debenture stock, bonds, debenture trust deed, and trustees,Conversion and redemption of debentures, creation of charges- fixed, floating and registrationthereof.

PAPER –S 3.2: Management Analysis of Financial Statements & Direct Tax(SKILL)(Total Credit: 4, No. of total theory Classes: 40, No. of practical Classes: 120)

Unit 1: Meaning and objectives of Financial Statement Analysis; Techniques of FinancialStatement analysis – Comparative Statement, Common-size Statement and Trend Analysis.

Unit2:Meaning of Accounting Ratio, Classification of Accounting Ratios; objectives of RatioAnalysis; Advantages and Limitations of Ratio Analysis; Precaution to be taken before using Ratios; Computation of various Ratios – Activity Ratios, Liquidity Ratios, Solvencyand Leverage Ratios and Profitability Ratios.

Unit3: Working capital management –meaning and nature of working capital, importance of working capital, dangers of executive and inadequate working capital determinantsof working capital; component of working capital determination of working capital requirement.

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Unit 4: Direct Tax: Concept of Income , Exemptions, Residential Status, Charge of Income Tax , Heads of Income, Income from Salaries & Income from House Property.

PAPER-S 3.3:Budgetary Control & Forecasting(SKILL)(Total Credit: 4, No. of total theory Classes: 40, No. of practical Classes: 120)

Unit1:Meaning of budget and budgetary control; Objectives, merits and limitations ofbudgetary control; Installation of budgetary control system; Classification of budgets accordingto time, function and flexibility; (flexible budget and cash budget only)

Unit2: Preparation of different type of budgets: Sales budget, cash budget, production budgets, purchase budgets, OPEX and CAPEX Budgeting, Master Budgets.

Unit3: Application of Standard Costing in Budgetary Control and Variance Analysis.

THIRD SEMESTERQUALIFICATION PACK: Asst. Manager.

Skill Paper- S3.4 ; Credit: 4

On job Training/ Internship

Here the students will undergo Forty Days Internship training in a Recognised Chartered Accountant Firm or Industry or companies to understand various job roles and work activities of an“Asst. Manager”. During the Internship the students will be supervised by their faculty members. At the end of the Internship, students should prepare a comprehensive report which should be submitted to the Department of the Institution. The students will also have to produce their Internship certificate at the time of Report Submission and a photocopy of the Internship certificate must be attached with the report.

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SYLLABUS FOR BFSI 4th Semester Level:6 (ACCOUNTS AND FINANCE):

Semester Code No Subject GC/SC Credit Total

Hours

5. Asst. Manager

G4.1 Personality Development GC 6

G4.2

Fundamentals of HR management and marketing GC 6

S.4.1 Skill Paper 3.1 SC 4 TH-60and PR-60Company Law 2

S4.2 Skill Paper 3. 2 SC 4 TH-30PR-60Tax Planning

S4.3Skill Paper 3.3 SC

2 TH-10PR-40Computerised Accounting

Advanced

S4.4Skill Paper 3.4 SC

2 TH-10PR-40Strategic Financial

Management

S4.5On Job Practical Training and Report SC 6 180HR

PAPER4.1: Personality Development (General)

Unit: 1Introduction to Personalitya) Basic of Personalityb) Human growth and Behaviour

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c) Theories in Personalityd) MotivationUnit 2: Communication skills and Personality Developmenta) Intra personal communication and Body Languageb) Inter personal Communication and Relationshipsc) Leadership Skillsd) Team Building and public speakingUnit 3:Techniques in Personality development Ia) Self confidenceb) Mnemonicsc) Goal settingd) Time Management and effective planningUnit4 :Techniques in Personality Development IIa) Stress Managementb) Meditation and concentration techniquesc) Self hypnotismd) Self acceptance and self growth

PAPER G4.2: Fundamentals of HR management and marketingUnit 1- Nature and significance of Management

Meaning, importance, principles and levels of management, Management Vs Administration.

Unit 2- Process of Management and Decision Making

Functions of management, Nature and importance of planning, Process of decision making, MIS,

MBO, SWOT analysis.

Unit 3- General aspects of Organizing Principles of organization, Types of organization structures, Authority and Responsibility,Delegation, Decentralization

Unit 4- Staffing, Motivation, LeadershipMeaning and importance of Staffing; Motivation-Meaning, Process, Theories; Leadership-Meaning, Styles, Leader Vs Manager.

Unit 5- Directing and Communication Meaning and importance of Directing, Principles of Directing process, The process ofCommunication, Barriers to Communication and Measures to overcome them.

Unit 6- Controlling and Co-ordination

Meaning of controlling, Steps in the process of controlling, Controlling techniques; Basics

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Principles of Co-ordination.

PAPER-S4.1:Company Law2 (SKILL) (Total Credit: 4, No. of total theory Classes: 40, No. of practical Classes: 120)

Unit1: Company Management and Control of Companies; Directors- appointment, reappointmentof directors, qualifications, disqualifications, remuneration, vacation of office,retirement, resignation and removal of directors, loans to directors, their powers and duties,role of directors.Unit :2Meaning and whole –time directors, managers, company secretary, their appointment,re-appointment, powers and duties.Law relating to majority powers and minority rights, shareholder remedies, actionsby shareholders, statutory remedies, personal actions, prevention of oppression, and mismanagement.

Meaning; Meeting of directors, frequency, convening and proceedings of boardmeetings, minutes and evidence.

Unit: 3General meetings, kinds of meeting and resolutions, law, practice and procedurerelating to convening and proceedings at general and other meetings, recording and singingof minutes, role of chairman. Audit & Auditors and Corporate Social Responsibility.

PAPER-S4.2:Tax Planning (SKILL) (Total Credit: 4, No. of total theory Classes: 40, No. of practical Classes: 120)

Part A: (Direct Taxation)Unit:1 Computation of Income from Salary inclusive of salary components Allowances;perquisites; profit in lieu of salary and deductions, Income from House Property or allowabledeductions, profits and gains from Business and Profession,

Unit 2: short term and long term capital gains; income from other sources; computation of Gross Total Income and Total Incomeand the tax liability of a salaried individual; decoctions from the Gross Total Income of

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Individuals.

Part B: (Indirect Taxation)

Unit: 3 Charge of Service Tax, Taxable Territory, Negative List, Declared List, Mega Exemption Notification.

Unit:4 concept , Statue and Charge of Service Tax, Threshold limit for Exemption, place of provision of taxation, point of Taxation, abatement , CENVAT. GST: Salient Features of GST.

PAPER 4.3: Computerized Accounting Advanced (Skill)(Total Credit: 2, No. of total theory Classes: 20, No. of practical Classes: 60)Accounting entries in Tally on the basis of case studiesPreparations of financial statements –advanceGeneration of Reports from TallyAnalysis of Reports

PAPER 4.4: Strategic Financial Management (Skill)(Total Credit: 2, No. of total theory Classes: 20, No. of practical Classes: 60)Unit-I : Introduction: Nature, objective and scope of financial management, financial goals,profit vs. wealth maximization, finance functions.

Unit-2 :Financing decision: Operating and financial leverage, meaning and measurement ofdegree of leverage; capital structure- meaning- overcapitalization, undercapitalization; factorsdetermining capital structure, cost of capital.

Unit-3: Investment decision; capital budgeting process, pay back period, ARR, IRR, NPV &Profitability index.

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FOURTH SEMESTERQUALIFICATION PACK: Asst. Manager

Skill Paper- S 4.5 ; Credit: 6

on job Training/ Internship

Here the students will undergo Forty Days Internship training in a Recognised Chartered Accountant Firm or Industry or companies to understand various job roles and work activities of an“Asst. Manager”. During the Internship the students will be supervised by their faculty members. At the end of the Internship, students should prepare a comprehensive report which should be submitted to the Department of the Institution. The students will also have to produce their Internship certificate at the time of Report Submission and a photocopy of the Internship certificate must be attached with the report.